Assessment Proceedings Completed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]

The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT) directed the assessing officer to re-adjudicate the assessment order without giving sufficient opportunity to the assessee. 

Comfortable Abode Private Limited, the appellant assessee was a private company in the field of business of undertaking development and construction of residential apartments. The assessee appealed against the order passed by the Commissioner of Income Tax (Appeals) for confirming the assessment order passed by the assessing officer. 

Sunaina Bhatia, the counsel for the assessee contended that all the notices stated were issued electronically through the portal and the person in charge was Mohankumar Singapura Jayanna, Managing Director of the Company was not conversant with the portal and failed to see or verify the notices sent electronically. 

It was also submitted that the assessee failed to take note of the above notices and failed to represent the case before the appellate authorities with sufficient cause due to negligence on the part of the officials. 

Sankar Ganesh K, the counsel for the revenue contended that the assessee had not made use of opportunities given to it before the appellate authorities and thus the appeal was decided on merit only and supported the decisions made by the lower authorities. 

The bench observed that the assessee had not been given sufficient opportunity to prove their part in the assessment proceedings and the assessee had not participated before the appellate authority by filing requisite information for the decision made by the lower authorities. 

The two-member bench comprising Chandra Poojari (Accountant) and Beena Pillai (Judicial) directed the assessing officer to re-adjudicate the matter by giving an opportunity of hearing to the assessee while allowing the appeal filed by the assessee. 

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates